Cream together the butter and sugars in a mixer using the paddle attachment. Beat on medium speed for 5 minutes.
Add in the eggs, one at a time, followed by the vanilla. Mix until combined. Scrape down the bowl and mix again.
Combine all the remaining dry ingredients into a bowl. Mix on low until combined.
Mix in the pecans by hand.
Scoop onto cookie sheet, 4 x 3. Chill in fridge for 20 minutes or in freezer for 5-10. Once chilled, press dough down until flat.
Bake for 10 minutes or until edges become golden brown.
Browned Butter Icing
To brown butter, place in a pan over medium-low heat. Let butter sit until it becomes a dark amber color. Pour butter from pan into heatproof bowl and let sit until it becomes room temperature and thickens.
Place the butter a mixing bowl fitted with a paddle attachment. Add in the vanilla and beat on medium speed for 2 minutes.
Pour in all of the powdered sugar, mixing on low until it begins to come together. Slowly add in the milk until a creamy consistency is reached.
Beat on high for 2-3 minutes. Pipe or spread frosting onto cupcakes.